COH4B is supported by:

FACT SHEETUSING THE GRI STANDARDS WITH
THE CULTURE OF HEALTH FOR BUSINESS FRAMEWORKThe Culture of Health for Business (COH4B) Framework,
supported by the Robert Wood Johnson Foundation, is apioneering, holistic framework on the role of business in
impacting the health and well-being of its stakeholders, linked
to a curated set of principles and business practices. It is amulti-stakeholder-developed, evidence-based public tool which
companies can use to take comprehensive action on the healthand well-being of employees, families, and communities.
COH4B identifies 16 Culture of Health Business Practices(COHBPs) that cut across a broad set of environmental, social,and governance (ESG) issues to help businesses build andpromote a healthy working environment and manage impacts on
population health through their operations, advocacy, marketingand branding, investments, and philanthropy. As a set, thesepractices offer companies a strategic framework to set goals andinvest in long-term value-creation, while individually they provide
guidance for companies to take targeted action. COH4B points

to why health and well-being are essential to remain competitiveand relevant. Ultimately, this provides a leadership opportunity
for companies to build a long-lasting and equitable culture ofhealth while yielding business benefits.
The GRI Standards are the world’s most widely used forreporting sustainability impacts. GRI has several standards that
can help companies understand and disclose their impacts on
health and well-being. By linking the GRI Standards to COH4B,
companies can identify business practices that impact healthand well-being and integrate health-related disclosures into theirbusiness strategies and decision-making.
Although COH4B was developed by US-based stakeholders,the 16 COHBPs are universal and companies can deploy themusing the GRI reporting principles of Sustainability Context andMateriality.

The Executive Summary and full report on theCulture of Health for Business Framework are public tools
available on www.globalreporting.org.

\\Who should use COH4B: Companies—especiallyindividuals working in the areas of sustainability, health& well-being, EHS, HR, marketing, and government andinvestor relations—can consider COH4B as a key input
to inform their thinking, strategy, action and reporting on
health and well-being. Beyond companies, COH4B can beused by many organizations and groups, including investors,academics, and policy makers, to understand how health andwell-being intersects with sustainability issues.

COH4B was published in 2019 after extensive researchand consultations with companies, investors, public healthprofessionals, and others led by an Advisory Council. Please referto the full report for the methodology and background.

\How to determine global versus local relevance of
COH4B: Companies can consider the GRI reporting
principle of Sustainability Context to determine therelevance of a COHBP to their operations. Please refer toGRI 101: Foundation 2016.

\How to use the GRI Standards with COH4B: The GRI
Standards and disclosures have been mapped to COH4B.
See the companion document ‘Linking the GRI Standards

and the Culture of Health for Business (COH4B)
Framework’. Organizations can use this resource to identify

How to apply COH4B to sustainability reporting: There
are different ways in which COH4B can be incorporated
into the sustainability reporting cycle of organizations. Theseinclude:\Input into stakeholder engagement: Use COH4B
to understand the views and priorities of stakeholdersemployees, investors, suppliers, communities, andothers—as they relate to health and well-being.

\Input into materiality assessments: Consider COH4B
as a key input to identify material topics, like otherframeworks such as the Task Force on Climate-related
Financial Disclosures (TCFD).

\Reflect in sustainability reporting: Companies andother organizations are encouraged to find ways toreflect on and integrate COH4B in the qualitative andquantitative sections of their sustainability reports.
Companies can select which COHBPs to report basedon their materiality assessment(s) and using the GRI
reporting principle of Materiality in GRI 101: Foundation
2016. This assessment (s) may be global or vary byregion of operation.

www.globalreporting.org

specific GRI Standards and disclosures that can be used togauge progress on any of the 16 COHBPs.

\How to reference COH4B in sustainability reports:
Companies may reference COH4B in the narrative of theirsustainability reports or in their GRI Content Index. The
following examples are provided for illustrative purposes:\“Our strategy on health and well-being / our materiality
assessment is inspired by or informed by the Culture ofHealth for Business Framework”\“We identify smart business practices in the Cultureof Health for Business Framework that we are
implementing in our GRI Content Index”\“We support/follow the Culture of Health for BusinessFramework, which was developed in 2019 by a groupof leading companies, nonprofits, and academia withsupport from the Robert Wood Johnson Foundation.”

www.rwjf.org
www.cultureofhealth.org